how to get last record value in sql server without using MAX/TOP clause?

1)SELECT * FROM  tablename WHERE  primarykeyid= IDENT_CURRENT('tablename')

Eg:

SELECT * FROM  tbl_emp WHERE  empid= IDENT_CURRENT('tbl_emp ')

2)

set rowcount 1 

select * from  tbl_emp order by empid desc

SET ROWCOUNT { number | @number_var } 

Causes SQL Server to stop processing the query after the specified number of 
rows are returned.